Purpose: The purpose of this study is to explore the capabilities required by entry-level human resources (HR) professionals based on job advertisements by using text mining (TM) technique. Design/methodology/approach: This study used TM techniques to explore the capabilities required by entry-level HR professionals based on job advertisements on…

An extensive literature has emerged in the past decade that examined financial reporting in a digital environment. This study extends this literature by examining the factors that may influence the preference of a digital presentation format. Using questionnaire design, this study examines whether public accounting practitioners' work experience…